New York DMV Bill of Sale Form

The New York DMV Bill of Sale is a form that is used for allowing the buying/selling of any automotive vehicle for receiving title from the Department of Motor Vehicles.

Extracted Text for Proper Search

DTF-802	 (1/11) 	
Instructions
This is a New York State sales tax return. The new owner's social security number, taxpayer identification number (TIN), or 
federal employer identification number (EIN) is required.
Use this form to report the purchase of a vehicle or boat when sales tax was not collected at the time \
of purchase or when the vehicle or 
boat was received as a gift. If the donor/seller is not required to complete Section 6, the new owner must have a copy of the bill of \
sale 
signed by the seller.
The seller or donor must complete Section 6 if:
•	
the motor vehicle is a gift to a person other than a spouse, parent, child, stepparent, or stepchild•	 the	motor	vehicle	is	sold	below	fair	market	value	to	a	person	other	than	a	spouse,	parent,	child,		stepparent, 	or stepchild
•	 the	trailer,	ATV,	boat,	or	snowmobile	is	a	gift
•	 the	trailer,	ATV,	boat,	or	snowmobile	is	sold	below	fair	market	value
If	for	any	reason	you	must	obtain	a	registration	or	title	before	you	can	establish	the	amount	of	tax	due	based	on	the	less	than	fair	market	
value	purchase	price,	you	may	obtain	tax	clearance	by	paying	the	tax	due	based	on	the	fair	market	value	as	established	by	the	Tax	
Department. If this results in an overpayment, you may apply to the Tax Department for a refund or credit of the amount overpaid. 
Submit the completed form to your local motor vehicle issuing office.
Note:
•	 If	you	are	claiming	an	exemption	other	than	a	gift,	use	Form	DTF-803	instead.
•	 If	you	are	claiming	credit	for	taxes	paid	to	another	state,	use	Form	DTF-804	instead.	
•	 If	you	are	registering	more	than	one	motor	vehicle	for	the	same	taxing	jurisdiction,	use	Form	DTF-805	instead.
If you need information or forms, go to our Web site at www.tax.ny.gov.	Forms	are	also	available	by	calling	(518)	457-5431.	
New	York	State	Department	of	Taxation	and	Finance
Statement of Transaction — Sale or Gift of Motor Vehicle, 
Trailer, All-Terrain Vehicle (ATV), Vessel (Boat), or Snowmobile	
Section 1 — Vehicle information
Section 2 — New owner information
Section 3 — Previous owner information
Type of vehicle 	(mark one box)	
	 Motor	vehicle	 Trailer	ATV	Snowmobile	 	 Boat		(length in feet)	: 	ft.	
Year	Make	 Model	Identification	number
Last name, first name, middle initial or business name   Social security number/TIN / EIN
Number and street address  City, state, and ZIP code  County
Business	address		
(if commercial vehicle) (number and street)	  City, state, and ZIP code
Delivery location 	
(complete only for an ATV or snowmobile)	
City 
 County
Storage  / use location 	
(complete only for an ATV or snowmobile)	
City   County 
Last name, first name, middle initial or business name   EIN 	
(if applicable)	
Number and street address  City, state, and ZIP code County
Section 4 — Transaction information	
Do you have a residence in this county? (If Yes, 
see Tax rate note in Section 5)
  Yes 
No
Date of transaction  Relationship of new owner to previous owner 	
(mark one box)	
  None Spouse  Parent Child Stepparent  Stepchild Other 	(describe):	
This transaction is a (mark one)
Gift of a motor vehicle to a person other than spouse, parent, child, stepparent, or stepchild. 	
(donor must complete Section 6)	
Purchase	of	a	motor	vehicle	at	below	fair	market	value	by	a	person	other	than	spouse,	parent,	child,	stepparent,	or	stepchild.		(seller must complete Section 6)	
Gift	of	a	trailer,	ATV,	boat,	or	snowmobile		(donor must complete Section 6)	
Purchase	of	a	trailer,	ATV,	boat,	or	snowmobile	at	below	fair	market	value		(seller must complete Section 6)	
None of the above
/ /	 mm  dd yyyy
  Date  Initials Office Fair market value  Audit Tax Rate Tax paid Term no.
           	
%	
For office use only

DTF-802 (1/11)	(back)
Purchaser certification — 	I	certify	that	the	above	statements	are	true	and	complete;	and	I	make	these	statements	with	
the	knowledge	that	willfully	issuing	a	false	or	fraudulent	statement 	with	the	intent	to	evade	tax	is	a	misdemeanor	under	Tax	Law	
section	1817(b),	and	Penal	Law	section	210.45,	punishable	by	a	fine	up	to	$10,000	for	an	individual	and	$20,000	for	a	corporation.
If this form is submitted by someone other than the new owner/lessee, pl\
ease provide the following:	
Section 5 — Purchase information
1  Purchase price     Value
	 a.	 Amount	of	cash	payment  ........................................................................\
..................  1a  $
	 b.	 Balance	of	payments	assumed  ........................................................................\
........  1b  $
  c. 	
Value	of	property	given,	traded,	or	swapped,	or	services	performed	instead	of	cash	payment	 ... 1c  $
  d. Purchase price 	
(total of lines 1a, 1b, and 1c)	 ........................................................................\
................................  1d  $
2  Was this transaction the purchase of a motor vehicle from 
    your spouse, parent, child, stepparent, or stepchild?  Yes 	
(enter 0 on line 4; no tax is due)
    	
No	 (continue to line 3)	
3  Tax rate	* (enter as a decimal)	 ........................................................................\
.........................................................  3
4  Sales tax due 	
(multiply line 1d by line 3)	 ........................................................................\
..........................................  4  $
 
5	 Is	the	amount	on	line	1d	lower	than	fair	market	value?	 Yes		
(seller/donor must complete Section 6)
    	
No	 (sign certification below)
*  	
Tax rate note:	For	a	motor	vehicle,	trailer,	or	boat,	use	the	tax	rate	of	the	new	owner's	place	of	residence.	If	the	purchaser	is	a	resident	in	two	or	more	counties	in	
the state, use the rate in effect in the place where the motor vehicle, trailer, or boat will be principally used or garaged. If the new owner is a bus\
iness, use the tax 
rate of the place of business. If the business has locations in two or m\
ore counties in the state, use the rate in effect in the place where the motor vehicle, trailer, or 
boat	will	be	principally	used	or	garaged.	For	an	ATV	or	snowmobile,	use	the	higher	rate	of	where	the	new	owner	took	delivery,	or	where	the	vehicle	is	stored	or	used	
if new owner has a residence in storage/use locality.
Section 6 — Affidavit of sale or gift of a motor vehicle, trailer, ATV, vessel (boat), or snowmobile
The seller or donor must complete if:
	 •		the motor vehicle is a gift to a person other than a spouse, parent, child, stepparent, or stepchild	
	 	 •	 the	motor	vehicle	is	sold	below	fair	market	value	to	a	person	 other	than	a	spouse,	parent,	child,		stepparent, 	or stepchild
	 	 •	 the	trailer,	ATV,	boat,	or	snowmobile	is	a	gift
	 	 •	 the	trailer,	ATV,	boat,	or	snowmobile	is	sold	below	fair	market	value
6  Cash payment received  ........................................................................\
............................................................  6  $
 
7  If, as a condition for the sale or gift of the vehicle or boat, the purchaser/recipient did any of the following in addition to, or in
	 	lieu	of,	a	cash	payment,	please	mark	an	X in the appropriate box and indicate the value of the service or goods you received.
	 	 	Value
a  Performed any service  ........................................................................\
.............................  Yes  No 7a	$
b	 Assumed	any	debt  ........................................................................\
...................................  Yes  No 7b	$
c  Traded/swapped a vehicle or other property  ................................................................... Yes  No 7c	$
d  Total selling price 	
(total of lines 6, 7a, 7b and 7c)	  ........................................................................\
.....................  7d	$
8  Complete only if a corporation or business is the seller/donor
a	 Was	or	is	the	purchaser/recipient	an	employee,	officer,	or	stockholder	of	the	company/corporation?  ...................... Yes  No
b  Was the transaction part of any terms of employment, employment contract,\
 or termination agreement?  ............... Yes  No 
9  If you answered Yes	to	any	part	of	line	7	or	line	8,	please	provide	an	explanation:	
Seller/Donor certification — 	I	have	reviewed	the	information	on	Form	DTF-802	and	I	certify	that	the	statements	are	true	and	complete.	
I	make	these	statements	with	the	knowledge	that	willfully	issuing	a	false	or	fraudulent	statement	with	the	intent	to	evade	tax	is	a	misdemeanor	under	
Tax	Law	section	1817(b)	and	Penal	Law	section	210.45	punishable	by	a	fine	up	to	$10,000	for	an	individual	and	$20,000	for	a	corporation.	
Signature  Name (printed or typed) Date
Signature  Date
Name/business name Social security number, TIN, or federal EIN
Address		
Privacy notification — 	The	Commissioner	of	Taxation	and	Finance	may	collect	and	maintain	personal	information	
pursuant	to	the	New	York	State	Tax	Law,	including	but	not	limited	to,	sections	5-a,	171,	171-a,	287,	308,	429,	475,	
505,	697,	1096,	1142,	and	1415	of	that	Law;	and	may	require	disclosure	of	social	security	numbers	pursuant	to	
42	USC	405(c)(2)(C)(i).
This information will be used to determine and administer tax liabilitie\
s and, when authorized by law, for certain tax offset 
and exchange of tax information programs as well as for any other lawful purpose. Information concerning quarterly wages paid to employees is provided to certain state agencies for purposes of fraud 
prevention, support enforcement, evaluation of the effectiveness of certain employment and training programs and other 
purposes authorized by law.
Failure	to	provide	the	required	information	may	subject	you	to	civil	or	criminal	penalties,	or	both,	under	the	Tax	Law.
This	information	is	maintained	by	the	Manager	of	Document	Management,	NYS	Tax	Department,	W	A	Harriman	Campus,	
Albany	NY	12227;	telephone	(518)	457-5181.